After the SECURE Act seriously wounded the Stretch IRA strategy, alternative tax$-$smart wealth

transfer strategies include which of the following?

A Making a lump$-$sum gift of up to $$75,000$ to fund a

Coverdell Education Savings Account $($CESA$)$ without any

B

C

D

federal gift or estate tax consequence

Paying unlimited amounts for a student's college room and

board expenses without any federal gift or estate tax

consequences

Buying life insurance coverage and naming loved ones as

policy beneficiaries

Buying an expensive home for a loved one without any

federal gift or estate tax consequences